A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the value added tax (VAT) (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue raiser and works best if it is applied in the simplest and most neutral fashion possible-that is, on as broad a base as possible and preferably at a uniform rate. This conclusion seems well founded as has been argued at length recently...
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INFORMATION
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2008/04/26
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Fiche
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44259
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1
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1
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2010/07/01
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Disclosed
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The personal income tax
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personal income tax
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